Both full and part-time students can claim tax credits if they meet the eligibility criteria. Most student income is ignored when working out what you are entitled to. Students with children should ensure they apply for child tax credit if their household income is low as these payments are explicitly intended to assist students and replaced allowances for children in the student support system.
The rules around eligibility and entitlement can be complex and you should seek specialist advice if you are at all unsure. We have a list of sources of advice here.
This page gives some very basic information but you should either seek advice or access some of the further resources linked to below.
Child Tax Credit
You may be able to claim child tax credits (CTCs) if you are responsible for a child. A child is anyone under the age of 16, or a young person under the age of 20 if they are in full-time further education or training.
CTCs are calculated by adding together certain 'elements', with greater amounts available to those whose children are disabled. A certain proportion of any taxable income you have is then deducted from your maximum entitlement. If your income is high enough, it might mean that you do not receive any tax credits.
See below for links to further information.
Working Tax Credit
If you are aged 16 or over and have a child or are disabled, or are 25 or over and working 30 hours or more per week, you may be able to claim working tax credit (WTC). This works on similar lines to CTC, with a number of elements making up your entitlement, which is in turn reduced by the income you have.
There is also a 'childcare element' that allows you to claim for the costs of childcare if you are a low-paid worker. In certain cases, the childcare support available through student support (such as Care to Learn, or the English, Welsh and Northern Ireland childcare grants) is more generous, but it may better for you or your partner to claim WTC childcare element in other circumstances. Speak to an adviser if you are uncertain which is better for you.
Claiming tax credits
To claim tax credits, you need to apply to HM Revenue and Customs by calling the claim helpline. Click here for details of what information you need before you call and the number to ring.
Further information
There are several sources of further information for students.
HM Revenue and Customs has official information on tax credits and claiming them on its website here.
Click here for some specific official information on higher education students and benefits, which has a section on entitlement to tax credits.
The Low Incomes Tax Reform Group carries comprehensive information on tax credits on its website.
The Child Poverty Action Group in Scotland produces a number of factsheets on student entitlement tax credits, which can be downloaded here.